The Dutch Data Protection Authority says cookie walls do not comply with EU’s General Data Protection Regulation. Cookie walls are non-compliant with the principles of consent of the GDPR, says the DPA. The Dutch watchdog’s statement also explained in detail the regulation regarding tracking cookies. The DPA does acknowledge that some cookies called functional cookies or non-privacy-sensitive analytical cookies are exempt from GDPR’s consent requirements. More thorough monitoring and analysis of the behavior of website visitors and the sharing of this information with other parties is only allowed with permission.
Source: https://www.bleepingcomputer.com/news/security/cookie-walls-do-not-comply-with-the-gdpr-according-to-dutch-watchdog/